Full Grain Bovine Upper Leather for Dress Shoes
This is full grain, unsplit bovine leather prepared after tanning, specifically finished as upper leather for high-end dress shoes. It falls under HTS 4107.91.60 because it is other full grains, unsplit, of bovine animals, without hair, designated as upper leather. The leather retains the full grain surface for durability and aesthetic appeal in formal footwear.
Import Duty Rates by Country of Origin
| Origin Country | MFN Rate | Ch.99 Surcharges | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | 3.3% | +35.0% | 38.3% |
| 🇲🇽Mexico | 3.3% | +10.0% | 13.3% |
| 🇨🇦Canada | 3.3% | +10.0% | 13.3% |
| 🇩🇪Germany | 3.3% | +10.0% | 13.3% |
| 🇯🇵Japan | 3.3% | +10.0% | 13.3% |
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If specifically finished for soles or outer soles
Leather primarily for footwear soles classifies under the sole leather subheading within the same heading.
If from hides 1.2 m² or less in area
Smaller hides of bovine/equine animals prepared after tanning go to heading 4114, regardless of grain or split status.
If grain split off, retaining full grain face
Grain splits classify under 4107.92 as other full grains that are split, separate from unsplit full grains.
Not sure which classification is right?
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Import Tips & Compliance
• Verify tanning process documentation to confirm it's irreversibly tanned and not crust leather under 4104-4106
• Ensure certificate of origin specifies bovine source and full grain unsplit status to avoid misclassification
• Label clearly as 'upper leather' and test for sole leather properties if dual-use to prevent customs disputes
Related Products under HTS 4107.91.60
Buffalo Hide Full Grain Sole Leather Sides
Full grain, unsplit sides from buffalo hides, prepared as sole leather for rugged boots and work shoes. Classified in HTS 4107.91.60 as other full grains, unsplit, of bovine (including buffalo), finished for sole use with high abrasion resistance. It meets chapter 41 criteria excluding hairy hides.
Equine Full Grain Upper Leather for Western Saddles
Unsplit full grain leather from equine hides, further prepared after tanning for upper sections of western saddles and tack. HTS 4107.91.60 applies as other full grains, unsplit, of equine animals, without hair, suitable for durable equestrian gear. Parchment-dressing may enhance suppleness.
Bovine Full Grain Sole Leather for Orthopedic Shoes
Full grain unsplit bovine leather sides prepared post-tanning for stiff, supportive soles in orthopedic footwear. Falls under HTS 4107.91.60 as other full grains designated for sole leather of bovine animals. High-density finishing ensures medical-grade durability.
Buffalo Upper Leather Full Grain for Cowboy Boots
Premium full grain, unsplit buffalo leather prepared for uppers in authentic cowboy boots, with natural grain intact. HTS 4107.91.60 covers this as other unsplit full grains of bovine (buffalo), without hair, finished post-crusting. Ideal for exotic boot makers.
Horsehide Full Grain Sole Leather for Racing Shoes
Unsplit full grain equine leather from horsehides, treated for high-grip soles in athletic racing footwear. Classified HTS 4107.91.60 as other full grains, unsplit equine leather prepared after tanning, no hair. Provides superior traction and flex.
Bovine Sides Full Grain Upper Leather for Handbags
Full grain unsplit sides of bovine leather, finished as upper leather for luxury handbags and accessories. HTS 4107.91.60 as other full grains of bovine, post-tanning preparation without splits or hair. Soft yet structured for fashion goods.